ESCHER v. COMMISSIONER OF INTERNAL REVENUE

No. 5682.

78 F.2d 815 (1935)

ESCHER v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Third Circuit.

June 25, 1935.


Attorney(s) appearing for the Case

Arthur Mattson, of New York City, for petitioner.

Thomas A. Carpenter, Sp. Asst. to Atty. Gen., Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., for respondent.

Before BUFFINGTON, WOOLLEY, and THOMPSON, Circuit Judges.


BUFFINGTON, Circuit Judge.

The facts in this case, which are undisputed, are as follows: For some three years prior to May 12, 1921, the taxpayer was the attorney for the International Food Products Company, a Swiss corporation. Before the outbreak of hostilities between this country and Germany, that company owned some 6,250 shares of the stock of Heinrich Franck Sons, Inc., a New York corporation. The stock was seized by the Alien Property Custodian on the alleged...

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